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Doanh nghiệp, hợp tác xã và cơ sở SXKD cá thể 125
The annual average capital of the enterprise is calculated as the average capital of
the enterprise at the beginning of the year and at the end of the year.
Formula:
The annual
average capital
=
Capital at the beginning of the period + Capital at the
end of the period
2
Fixed assets and long-term investment of the enterprise
is total remaining
value of fixed assets, value of basic construction cost in progress, deposits, long-
term deposits and other long-term financial investment amount of the enterprise.
Net turnover of the enterprise
is total income of the enterprise gained by
selling its products or services to outside after subtracting taxes (special
consumption tax, export tax, value added tax by method of direct accounts
payable) and other reductions (discounts, rebates on goods sold, returned goods).
Net turnover
does not include: (1) Turnover from financial activities; (2)
Turnover from unusual activities such as: clearance sale, sale of asset, collection
of money due to partner violates contract, collection of bad debt that was
processed...
Total income of employees in the enterprise
is the sum of the amount
received by employees for their participation in the production and business
process of the enterprise, including:
- Salaries, bonuses and allowances and other incomes, including salaries,
wages, allowances and bonuses in salaries.
- Other incomes of employees such as: gifts and tips from leaders.
Profit before tax of the enterprise
is amount of gain in the year of the enterprise
from the production and business activities, financial activities and other activities
during the year before paying enterprise income tax. It is total profit of the whole
enterprise that means amount remained after taking gain minus loss of all
activities.
Profit rate per net turnover
(return on sales) is the rate between total profit
before tax earned from production and business activities, financial activities and
other activities of the enterprise in the year and total net turnover gained by
selling products, goods, services and other income. The profit rate per net
turnover reflects how much profit generated by enterprise from its revenue.
Profit rate per capital
is the ratio comparing total profit before tax to average
production and business capital during the period, reflecting how much profit
gained by one unit of capital.
Average equipped fixed assets per one employee of the enterprise
is the